Certification box
A box to check to certify that the filer is a member of the Armed Forces on active duty who, due to a military order, moved, or whose spouse or dependents moved, because of a permanent change of station.
3903
Moving Expenses
- Agency
- IRS
- Revision
- 2025
- Fillable fields
- 10
- Pages
- 1
- Official source
- IRS form page
- Checked
- October 21, 2026
Form 3903: Moving Expenses
Form 3903 is used to figure the moving expense deduction. The instructions say to use it if you are a member of the Armed Forces on active duty and, due to a military order, you move because of a permanent change of station. They also say that for tax years beginning after 2017 the moving expense deduction is eliminated, except for certain Armed Forces members.
The 2025 form starts with a box to certify that these requirements are met, then has five lines: household goods and personal effects, travel, their total, government payments not included in box 1 of Form W-2, and the deduction. The form says to attach it to Form 1040, 1040-SR or 1040-NR, and the deduction on line 5 also goes on Schedule 1 (Form 1040), line 14.
You can fill out Form 3903 free in your browser on this page and download the result without an account.
What's on Form 3903
Line 1: household goods
Transportation and storage of household goods and personal effects.
Line 2: travel
Travel, including lodging, from the old home to the new home. The form says not to include the cost of meals.
Lines 3 and 4
Line 3 adds lines 1 and 2. Line 4 is the total the government paid for those expenses that is not included in box 1 of Form W-2, which the form says should be shown in box 12 with code P.
Line 5: the deduction
Asks whether line 3 is more than line 4. If yes, the difference is the moving expense deduction and also goes on Schedule 1 (Form 1040), line 14.
How to fill out Form 3903
- 1
Check the box
The instructions say to check the box to certify that the requirements to claim moving expenses are met. They also say not to deduct any expenses for moving or storage services provided by the government.
- 2
Line 1
Enter the amount paid to pack, crate and move household goods and personal effects. For moves within or to the United States, storage and insurance count only within any period of 30 days in a row after the items left the old home and before delivery to the new one.
- 3
Line 2
Enter travel and lodging from the old home to the new home, one trip per person, with no house hunting expenses. For a personal vehicle, use actual gas and oil costs or 21 cents a mile, plus parking fees and tolls.
- 4
Line 4
Enter the reimbursements and allowances received from the government for lines 1 and 2. The instructions say not to include government moving or storage services, or dislocation, temporary lodging or move-in housing allowances.
- 5
Line 5
If line 3 is more than line 4, subtract and enter the result on line 5 and on Schedule 1 (Form 1040), line 14. If not, the instructions say to subtract line 3 from line 4 and enter any result above zero on Form 1040, 1040-SR or 1040-NR, line 1h.
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Where it goes and what is not deductible
Attach to the return
The form says to attach it to Form 1040, 1040-SR or 1040-NR.
No meals
The form and instructions say not to include the cost of meals.
Nondeductible expenses
The instructions list items that are not moving expenses, including any part of a new home's purchase price, closing costs, lease costs, real estate taxes, security deposits and return trips to the former residence.
Storage fees only
The instructions say not to file Form 3903 when the move was in an earlier year, only storage fees during an absence from the United States are claimed, and the government payment for them is in box 1 of Form W-2. Those fees go on Schedule 1 (Form 1040), line 14.
Foreign moves
For a move from the United States or its territories to a foreign country, or between foreign countries, the instructions add moving goods to and from storage and storing them while the new job location outside the United States remains the main one.
Related forms
1040
U.S. Individual Income Tax Return
199 fields, 2 pages
1040
Additional Income and Adjustments to Income
73 fields, 2 pages
1040
Credit for the Elderly or the Disabled
27 fields, 2 pages
1040-NR
U.S. Nonresident Alien Income Tax Return
171 fields, 2 pages
W-2
Wage and Tax Statement
568 fields, 11 pages
2555
Foreign Earned Income
160 fields, 3 pages
Who uses Form 3903?
The form and instructions limit the deduction to members of the Armed Forces on active duty who move because of a permanent change of station.
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Questions about Form 3903
Who can use Form 3903?
The instructions say it is for members of the Armed Forces on active duty who move, or whose spouse or dependents move, due to a military order because of a permanent change of station.
What mileage rate does the 2025 form use?
The instructions say that for 2025 the standard mileage rate for using a vehicle to move to a new home is 21 cents a mile.
Can meals be included?
No. The form says not to include the cost of meals on line 2.
Where does the deduction go?
The form says the amount on line 5 also goes on Schedule 1 (Form 1040), line 14.
What if the government paid more than the expenses?
The form says that if line 3 is less than line 4, subtract line 3 from line 4 and include the result on Form 1040, 1040-SR or 1040-NR, line 1h.
Is there one form per move?
Yes. The instructions say to use a separate Form 3903 for each move when more than one move qualifies.